Title 26, Internal Revenue CodeRelease 119-102
§5367 Records
Title 26 › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › CHAPTER 51 — DISTILLED SPIRITS, WINES, AND BEER › Subchapter F — Bonded and Taxpaid Wine Premises › PART II — OPERATIONS › § 5367
Summary
Owners of bonded wine cellars or tax-paid bottlers must follow the Secretary's record rules.
Full Legal Text
Title 26, §5367
Internal Revenue Code, Source: USLM XML via OLRC
The proprietor of a bonded wine cellar or a tax-paid wine bottling house shall keep such records and file such returns, in such form and containing such information, as the Secretary may by regulations provide.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5367, act Aug. 16, 1954, ch. 736, 68A Stat. 666, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5367
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102